Economic Development
This course seeks to provide
students with a thorough understanding of the working of the economy. It also aims to give appreciation of basic
economic concepts that are covered in Macroeconomics, Microeconomics, &
International Economics essential to both business & non-business
majors. Topics include, among others,
household behavior and consumer choice, firm theory, income distribution &
poverty, and globalization & international trade.
Performance Management System
The syllabus for Performance Management (PM), builds on the knowledge gained in
Management Accounting (MA) and seeks to examine candidates’ understanding of how to
manage the performance of a business. It also prepares candidates for more specialist
capabilities which are covered in Advanced Performance Management (APM).
Strategic Cost Management 3A
This course is designed to acquaint students with the role of accounting in the management team by providing and assisting in the analysis , interpretation, and forecasting of business
organizations. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants;
design of management accounting systems (e.g., responsibility accounting system), evaluating the impact of changes in business structure, functions and appropriateness of management
accounting techniques and methods; basic interpretation and use of financial statements; performance measurement for planning and control such as marginal, absorption, and
opportunity costing, cost behavior, cost volume profit analysis; quantitative techniques and methods for planning and control. This course also deals with the application and techniques
focusing on segment reporting, profitability analysis and decentralization, information for decision making purposes (short term and long term) and nonfinancial indicators such as
productivity per employee or per service unit; decision making affecting short run operations; pricing of goods and services and environmental cost accounting.
Cost Accounting and Control (1C)
This course is
designed to orient the students to the cost accounting & control concepts. Topics discussed are overview of cost
accounting; manufacturing cost accounting cycle; costing methods; job and
process cost systems; accounting, planning and control for materials, labor and
overhead; accounting for joint and by-products; service allocation and standard
costing (two-way variance only).
Cost Accounting and Control (1B)
This course is designed to orient the students to the cost accounting & control concepts. Topics discussed are overview of cost accounting; manufacturing cost accounting cycle; costing methods; job and process cost systems; accounting, planning and control for materials, labor and overhead; accounting for joint and by-products; service allocation and standard costing (two-way variance only).
Cost Accounting and Control (1A)
This course is
designed to orient the students to the cost accounting & control concepts. Topics discussed are overview of cost
accounting; manufacturing cost accounting cycle; costing methods; job and
process cost systems; accounting, planning and control for materials, labor and
overhead; accounting for joint and by-products; service allocation and standard
costing (two-way variance only).
Business Analysis BSMA 3A
Business analytics refers to the ways in which enterprises such as businesses, non-profits, and governments can use data to gain insights and make better decisions. Business analytics is applied in operations, marketing, finance, and strategic planning among other functions. The ability to use data effectively to drive rapid, precise and profitable decisions has been a critical strategic advantage for companies. In this course, you will learn to identify, evaluate, and capture business analytic opportunities that create value.
Credit Units : 3
Valuation
ACCOUNTING INFORMATION SYSTEM
In accounting information system consists of the people, records, and methods used to gather financial information about business events, record it, process it into a useful form, and communicate the information to end users and decision makers. In other words, an accounting system is everything and everyone involved in collecting, recording, and organizing financial transactions for the company. In essence, the goal of an accounting system is to record financial data and turn it into useful financial information.
There are many different parts and components to any accounting information system, but they can typically be broken up into five main categories: source documents, input devices, information processors, information storage, and output devices.
Governance, Business Ethics, Risk Management, and Internal Control
This Risk Management course provides a comprehensive overview of the theory and practice of risk management and corporate governance, which will be covered in this course include risk identification, assessment and risk planning, strategies for reducing risk; monitoring risks and implementing risk control. The interface between corporate governance and risk management is examined. This includes best practice in corporate governance and corporate responsibilities
Governance, Business Ethics, Risk Management, and Internal Control
This Risk Management course provides a comprehensive overview of the theory and practice of risk management and corporate governance, which will be covered in this course include risk identification, assessment and risk planning, strategies for reducing risk; monitoring risks and implementing risk control. The interface between corporate governance and risk management is examined. This includes best practice in corporate governance and corporate responsibilities
